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vol iv salisbury jv c f april 23 i8gj 0 ig i h^^^^^^^"m^^b^bbm^b__hh__m___________._hm l)c(dlbkottl)stotc published wi'.i.ki.y nv x ib tv is ix a jnt u s , editor and proprietor ii Â» i is ol m lit icii'tion os'i yit.mt payable in advance 3.00 mix months " *â– 1,50 ' 5 copies to oue address 12,50 rates of adoertisinq i\ue slqu&r lirwl ii,.,,,'ii"ii ... i'l "" line it additional insertion 50 twelve lines of brevier â€” ij inches length wise the column â€” or less constitute a bqttare special notices will be charged 50 per cent higher than tho above rules court orders six weeks 7 if the cash ac companies the order 10 if it does uot obituary notloos over six lines charged as advertisements to persons wishing to advertise for u lon ger time than one month the most liberal terms will be given an act to provide for the collection of tax es by the state and by he sceeral coun ties of ihe stale on properly polls and income the general assembly if north carolina do enact : ski.'t 1 valuation of lands when to be made there shall be a valuation of the taxable lauds of the state in eigh teen hundred and sixty-nine an<l every two ycurs thereafter and the valuation so made shall stand during that period unless altered as hereinafter prescribed the i personal property shall be valued annual ly as hereinafter prescribed skc 2 meaning tf the words lands and real property in tli is act the wlords lands and real property shall blconstrucd in this act to include not ojjy the soil but all buildings and ercc l_ef thereon all rights franchises and elements appurtenant thereto and all itjaies or minecals ou or under the sur e sec 1 county commissioners to ap point assessors tho commissioners of ihe several counties at a meeting to be held within thirty days after lhe ratifica tion of this act and on the first monday in march iu every year thereafter shafl in each township of tfaÂ»ir roÂ»p live counties three assessors qualified to serve as jurors one of whom shall be an owner of real estate in the county who shall constitute a board of valuation for the townships with a compensation of two dollars per diem while actually em ployed and who bball take oath faithful ly lo perform the duties of the office ac cording to law whenever a legal board of trustees shall exist in any township : g^o such appointments as are herein pro ivided for shall be made and the duties | i herein prescribed for the assessor and his j ', assistants shall be performed by said i hoard | skc 4 assessors shall be notified of ' their appointment within three days after such appointments the clerk of the commissioners shall deliver to the sher iff a list of such appointments and also a notice of his appointment addressed to each appointee ; within twelve days af \ ter tin receipt from the clerk the sher iff shall serve such notice on the appointees i either by personal delivery or hy leaving at their residences he shall return the list with a report of his proceedings en dorsed to the clerk before the first day of april skc fl penalties on appointees for not serving if any appointee shall wilfully neglect to perform the duties of tha ap pointment he shall fiufei und pr.y to the i commissioni'b of the county for the use j of the county one hundred dollurs un ! less excused by the county commission ers and it shall be tlieir duty to cause the same to prosecuted skc c vacancy how and when filed if a vacancy shall occur from any can iu any appointment of assessors the commissioners shall meet und lili it this und tlic two next preceding sections do not apply to the hoard of trustee of tuwnsbips skc 7 assessors co advertise in their townships the assessors shall adver tise in three or more public places within their township ut bust ten days before the first day nf april at wh.it pluco or places therein tlu-y will attend to receive . the tax lists and they shall attend ac j cordingly if there bo a hoard of trus tees ill tiie township llicso dunes shall be performed by said hoard skc h the list lo l,e given in during a),rtl tux lists shall bo given during the month of april by tho person charg ed nr his agent if iho person liable bo Â» corporation its property may be given ' jn by the president cashier treasurer secretary or other person appointed foi that purpose skc 9i real property and firming slock tic shall be given m where situated on the first of april all roal property uml all stock farming utensils uml other personal property used iu connection wiih the cultivation nf a farm sbnll be given ip iln township in which baid property is minted ou the first day of april und vhero the line if any township inns through any resident's land lhe sume be lii-ted in the towusllip ui . u i r si dent sue 10 all other property and ; v to be alien in where tin tax payers rt idt on the lost day of april all oth.r personal property what ! ,. v <-,, including moneys credits in vestments in bonds stocks joint stock companies or otherwise and all taxable polls and all other subjects liable to taxa tion except such franchises and personal properly as aie herein specially provided tor sliull bo given in the township iu which the person so charged resides on the first day of april the resilience ol a corporation partnership or joint stock association for tlio purpose of this act , shall he deemed to bo in iho township iii i which its principle office or pi ice of busi ness is situated if however the corpora tion partnership or association hive sep arate places of business in moro than one t<Â».<.-1 :â€¢ l ll r - . 'â– â€¢ â€¢'â– â€¢ li ill property or effects therein but any dotty of lands belonging to a corporation part nership or association and divided by townshisps in which tlio larger part thereof is situated seo 11 tax payer to giee in list of his property at the timo aud place ap pointed by the assessors the tux payer sbnll attend nud the assessor sbnll read over to each ono giving in his list all tho articles and subjects of taxation and thereupon in sbnll render tho assessor his hi-t of taxablos and at the same tiaic lak ing llnj following hunt : i a 13 do solemnly swear or af firm that i have rendered a true und lull statement of all subjects of taxation which i in my own right or as agent of or in trust for any other person or in any other capacity arc by law required to bo listed for taxation according to my best knowledge information and belief so help me liud sec 12 what the list shall contain the list shall slate the following particu lars concerning the taxable property ofthe i person giving in and shall refer to the first day of april in thai year 1 too quantity of land listed in tho township how much is arable pasture and wood laud respectively ; if any of it ho waste and unsusceptible of benefi cial occupation the last valuation the land shall be described hy name if it has i one otherwise iu ouch way thut il may be identified 2 the number horses mules cattle , hogs and sheep separately and the val i ue thereof 3 the estimaied value wiihout speci | lying the articles of farming utensils and , mechanical tools and of household and kitchen furniture including therein all silver and plated ware pictures hooks ' in ol|â€žl ... i . i il.tw luill and nl watches and jewelry possessed by the party his wife or any minor child 4 money on baud or on deposit in any bank 5 the mounts of solvent credit ow j ing to the party whether owing hy bond note bill of exchange open account or due and payable and whether owing by any government except bonds ot the 1 state or of tho united stales exempt irom taxation by law except rent accru ing for tlic current year for hire of tuxn ' i ble property it any credit be regarded j ! ns not entirely solvent il shall be given ; in at ils estimated value : provided that j no judge ot the superior court or justice 1 of lhe peace shall give judgment on any i credit for more than it wus valued at . wln-ii given iu that no officer shall col | ieet on execution or otherwise more than j the aforesaid value the party may do j duct from tin amount of debts ow ing to i him tlic amount owing by him and the [ residue only shall bo liable to taxation 6 stocks in any incorporated com ' pany or joint association and their esti mated value hut the stuck sbnll not bei land if the propctty of ihe company : pays a tax 7 all other personal property whutcv ' cr so described that its identity and loca i tion may be known and lhe value there i of 8 the income of tho party fn the year next preceding the first dny ol april in the current yenr with a state ment of the source or unices from which it was derived from tho amount of the ine me live hundred dollars shull be de deducted and also the anu tint derived from property taxed by lhe laws of this slate and also the aim uni di rivi d from any trade purchase or possession taxed by ilit laws uf ibis state 9 it the party be a non-resident the of the county ami own land therein il hull state his address und may name any agent resident in tho county to vslciin notices in ty he given respecting bis taxes s 13 cuardiuns executors tc t to give hi separately every guardian ex ecutor administrator or trustee sbnll in ' like manner but mi a separate li-t give in the property held by him iu lb it ca pacity tlio value ol tho franchise â– .! veil k.til road canal turnpike l'lank rond n iviji ition ami bunking company h ill be given by the president or chief officer of the sui.l several corporations mi the ,| y i i by ihi act for the giv ing in of taxable property to lliu treas urer of ibe mule uinl shall be ssessed and v lined by tho baid treasurer lhe auditor mid the governor of tho stute and their valuation sbnll bo returned to the county in which any part of said roads or ca nals or navigation works shall be and tho tax upon such irunchi.-e so valued shall be thu same as upon property of i qual value uml tbe tax collected iu each county and township shall lm in propor tion to tilt length of such roud < illlll or works lying ill such county or town i ship n spectively and such luxes sbnll bo collected us other taxes are by law re quired in bo the rolling stock ot every ruil road company und the ves si is employed by any canal or naviga tion company on its canal or woi is sbnll in rained wuh the franchise i sec 15 w7i property exempt from luj llioll 1 tlic property belonging to the uni ted slates or this state or to any county or incorporated city or town 2 the property belonging to mul set opart and exclusively used tor the uni vorsiiy colleges institutes academics schools for tlio education of youths or the support of the pour nr afflicted such property as may be especially set apart for ind appropriated to the pxtroiso of divino worship or tlic propagation of tbo gospel or used as parsonages l rincn prnperty nf rany be net apart for grave yards or burial lots except such ae arc held with a view to profit or for ilie purpose of speculating in the sale tin rent i sucli property cf the state and ng riciiltui-il societies as may lm set apart and used hy them for agricultural fairs fl aims for muster wearing apparel for the use of the owner and his family â– household and kitchen furniture raccani cal and agricultural implements of me chanics and farmerf libraries and scien tific instruments ml exceeding in aggre gate value two hundred dollars provided that lhe exemption from taxation shall not exceed two hundred dollars in behalf of any individual taxpayer sec 15 the list to refer lo first day of april the list shall refer to the first j day ol april of the year in which they â– ni e given and relate to the quanty con dition and value of tin property und to the age of the party in referenco to liis liability to a poll tux on that day sec 10 lloic tlte property shall be valued in the years prescribed fur the valuation of the land the assessors shall affix to the description of each piece i luiid its true value in money on tho first day of april in that year and this value unless altered as hereinafter prescribed shall bo annually fixed to that i land until a new valuation is made tbey shall in every yenr value the personal property at its true value the valuation found by them they shall affix j to every species ul property particularized i in seen m twelve of this act ii any j person liable to be charged with taxes shall refuse to answer any question re ' spectiug his taxable properly he shall be guilty of a misdemeanor and on convic ! tion liable to be punished by fine or im r _.; .- Â»Â»!_,â– , 1 â€ž im i.e ill dlltv of assessors to whom the refusal is nm.l i iiiiiii over the sffunder to appear at tho next term of the superior court of the i county and to report the fact io the j solicitor for the judical district in-order â– tint the offender tuny be proscribed in valueing the proporty of rtil roads and other corporations in which the state is a stockholder the whole property shall bo valued but a part of the valuation shall be deducted proportionate to tbe interest , of the statu and the tax levied on the i residue only ; the tax so levied when paid hy the corportion on the intlividii.il corporation only and when any dividend shall bo declared the dividend tn the stale shall exceed that to individual cor porators hy the amount of all stocks or shares in incorporated companies shall i not he tnx'-d when the property of the company is taxed s.c 1 auditor to provide forms and sheriff ft distribute to assessors the auditor of the state hall prepare a form to be used in listing properly for taxation i nnd each year shall furnish the sheriff of each county on ur before the first monday in match with a sufficient number ol prin ted copies and tho sheriff shall deliver to the assessor of each township a sufficient number of such forms for their use sec it assessors to make an abstract nl tlieir tax lists the assessor shall make in abstract ofihe tax lists given in to him according to form t.i bo furnished him by lhe auditor of tlio state and sbnll on or l fore the tenth day of may in each year return such abstract to tho clerk ol tho commissioners he shall also return u list of all property iu bis township nol given in fur lax nion wiih n description ami valuation th tcnf innle by lliu n se--i,i,s nntl ihe names of iho occupant and supposed owner and a list of the tuxn ble polls of iii township not given in for taxation the return su mado shall bu open to iho inspection nl all persons inter .-:.- 1 and tlm clerk sbnll give to any per son desiring it n copy of so much thereof as relates to his property on payment ol a i.e of ton rents s,e 19 county commissioners to rai â€¢ list u in a the commissioner of aach county sbnll meet on the third mond iy in may and revise tho tux lists and valua tions reported to them and complete tie lists by computing tho tax payable by each person and affix tho sum opposite his name thev shall sit for mie week at bust and sh ill hear all persons object ing to the valuation of theii property or to the am mul i tux chin god against them they shall b ive power to summon and examine witnesses and shall correct the abstract ol the township assessors as may bo light and just so ihat the valua tion nt similar property throughout tho county shall be ns near uniform as pos sible thoy shall li.ive power to raise tho valuation upon such property as ihey shall ileein unreasonably low any person who has accidentally failed to give in before the township assessors sbnll bo allowed in do so in lore the commissioners al tlieir heeling the commissioners s lull ascer tain tlm val i their property by the i x iiiiiii ition of witnesses or otherwise and insert il in the abstract and without rut isfnetory excuse tbey shall add to tlm tax of ibe person so allowed in give ill live per emit on the regular aiiinuiit uf his tax for that yt-ar sec 20 iiow complams of excess pro j eeediit will if uny perscn shall complain before tho commissioners that his property bus been improperly valued or that ho is 1 charged with an excessive tax ho shall present his complaint in writing and they ball hear any evidence bluccd hy him and shall summon und ft-.iiuine uny wit nesses necessary for a jtf-t decision of the question they shull record all the evi dence received and iheir ipoision ; if they decide against lint coiup mut they shall also give judgment ag oj him for tho i eotii i o ihu iuvi-siigiflftttrjjj they decide ' of tiltn the cotm.j u..t fft-._r oo .... . | the complainant may app i to th supe rior court froiii the decision of lhe com missioners upmi or involving any matter l ol legal liability und if he shall give bond with sufficient surety coÂ«4itlonca to per form tho final judgment on his appeal such appeal shull suspend the collection of the tax appealed from until a decision thereon in such case the clerk of the i commissioners within firo days after the giving of lhe bund shall flit with clerk ol lhe superior court the appeal bond ; a copy of the lax list so fxr as it concerns the complaint ; the original evidence ta ken by the commissioners the complaint und the decision of the commissioners â€” the appeal slnrll be tried as other ques tions of law are if the final judgment shall he again bt tlic complainant and ii shall bo that he pay the lux charged and ten per cent thereof iu addition anu the cost and execution may issue for the cost as upon other judgments tho amount â€¢ f the judgment except cost shall he pla ced by the sheriff on ihe abstract of the tax list iu liis hand and collected and ac counted fur ity him as other tuxes are sec 21 persons not giving in to be charged with a double tax the county commissioners shall insert in the abstract of the lax list for each township the de scription ami valuation nf all property not given in with the name of the person sup posed to he liable for tbo taxes thereon and the name of all persons in each town : ship liable for a poll tax who failed to â– give themselves in and shall charge all ! such persons wilh double the tax with ! which they would otherwise he cbnigea , ble unless satisfactory excuse therefor be i rendered e'ec 22 county commissioners may exempt from poll tax the county commis ! j burners shall liiivi^qpwÂ«r,iu exempt any , , portion ii..i.i u.i i ttemt ot a pun iu â€žâ€ž , the ground of povei'u nr inlirmuty and j the clerk shall deliv to the sheriff a list j of all persons so ti.'-tnpted with the i amount of tuxes chfrged against them and shall also send ne py of such list to the auditor of ihe siito and the sheriff sh nl 1 be entitled to 3 deduction for such tuxes iii uny bettlemut he may be requir , ed to make sec 23 copies affile revised tax lists i â– lime distributed thelounly commission ; i ers shall cause to be hade out three cop i ' ies of the tux list of each township as re i vised and settled by feieiu according to a ' form to be furnished li them by the audi tor of the stato sujh form shall show in different columns tie amount due by each tax payer to the stute and to the county ( tie of baidcopies shull remain in the ollice ofthe ch.l of the commis sioners one sh ill be sin by the clerk to i the auditor of the slat the third shall be delivered to tho bherif on or before the j ihird monday in juno in each year nntl ; he bull give u no ipt lor the same the clerk shall endorse mi the copies given to tho sine iff ai order td collect the taxi s therein mentioned and bucii order shall havo the force and edict of u judgment and execution aguiustkho property of the person charged iu sum lists in such lists the e'erk shall n..|e all appeals from the judgments nf he cdptmissioners which have been perfected by giving bond as prescribed s,e m iii case lioi'l be divided how tax may be apportioned in case wiihin the interval between two regular periods for the valuation of bind any piece nf hind nr real property should bee uno divided in ownerships either by partition or sale of a pi.iiuui thereof or othei w ise either i the pari owners may til iny timo upon three days notice lo the other pari owners apply to tin township h mrd l trustees t ir ui apportionment of tho valuation which shall be allowed as may be just all persons having tax 1 is are required i amend lhe sumo according to the judg ment nl sud hoard on lhe production of u certified copy thereof provided that no aim mine nt inildo nfter a lax on tho bind has become duo shall bo operative to ef fect a tux sec ii if where falls or rises valua tion altered when if any valuation of real or pursounl property and bi fore the tax thereon shall become due the proper ty shall be destroyed or depreciated over twenty-five cent on ils assessed value otherwise than by the oct of tho owner tlio party charged may apply to the town ship hoard of trustees und upon proper proof may have the valuation reduced nud the board of trustees shall thereup on immediately furnish to the clerk ofthe county commissioners hb well as to the party a cei'lilied copy ol their order 111 ' tho premises if the properly was insured i the amount of ihe insurance shall in such i case he consldi red in alluring tlio vuluu tiori iu like manner if property shall : have increased twenty live per cent over its assessed taxable value tbe sheriff of tho county upon ten days notice to tho owner may apply to the hoard of trus tees to ulna the valuation ofthe property and upon proof they hull do so hut the valuation shull not be altered if the appreciation lias occurred in consequence i of improvements made on the property by i draining clearing building or the like sec l-'g when taxes may be paid when due all taxes may be paid on nr after the first day of july in each year all 'â– tuxes shall be due on the lirst day of oc tober ii each year when paid the bhcr iff shall note on the tax list against the name of tho party tho date of payment and the amount paid ho sbnll also give receipt to the parties stating tlm amount of the stall and county tax separately and the date of pnyment see 27 sheriffs to attend lo rtceive taxes tb sheriff in person or by depu ' v rltthi i--.,;r inn.lj ntiÂ«4.__l ** ,!__. iluiirj house of his county during the inuiitlisk of august and september for the pur pose of receiving taxes bu shail also in ke manner attend at least one tiny daring lhe month of inly ; at some place in etch township of which ten days no tice sh ill be given by advertisement at bu o or more public places in the towu s'up sec 28 sheriffs to notify treasurer cf tin stale when they have five hundred dol , lar or mer every shoriff whon lie shall i hav live hundred doll "- or more of the | state taxes in his bands shall inform the treasurer of the stute thereof by letter und the treasurer biuii have power to di rect thut all money iu the bunds of the i sheriff shall be transmitted to the trcus i ury ia buch manner as he may prescribe i under such penalties as are prescribed iu casts uf non-payment of taxes on the day of aunual settlement : provided lhat he shall not be obliged to incur any personal expense thereby ; and lie shall receive payment for such credit at the annual bet tlenient together with the expenses neces sarily incurred in carrying uiit the pro visions of this section see 2h lloic sheriff lo collect when ever lhe taxes shall be due and unpaid the sheriff shall immediately proceed to collect them es follows : if the putty charged havo personnl prop erty of a value equal to tax charged against him the sheriff shall seiuo and sell thu same as he is required to sell oth er property under execution 2 if the party charged has nnt person al property to be found in the county of sufficient value the hierili shall levy up on the lands oi i h o delinquent or any part thereof be shull notify the delinquent of such levy and of the dny iinl place ol sale by service of a njlice suiting those , ll.,'tlvllil.lh 11 illlll jmi.-mol.l.ll^-.v i iii i j linqiiont cannot by reasonable diligence he found in the county but has a known agent therein anil his own address is known nr can by reasonable diligence be ascertained the notice shall be delivered to such agent aud sbnll also be mailed post-paid to the address of the delinquent it tiie delinquent has no known ogeut in the county or his address cannot with reasonable diligence be ascertained the sheriff shull publish a notice substantial ly as above described at the court house door ami two oilier public place ami also in some newspaper published iu tlic coun ty where the land is situated and if thero be no newspaper published in the county then in the nearest newspaper the no tice sbnll be served or published as afore said at least thirty days before tho sale of the land the salo shall be made it tin court mouse ol the couniy in which tho lauil lbs and shall be on one of the days prescribed for s.-iles under execution ami sbnll be conducted in all respects as sales under execution are if the delinquent resides out nl the couniy and his address known the sheriff within one month af ter the sale sbnll until to him notice nf tin sub und of the duto thereof uf the name and address of the purchaser ofthe sum biil anil of the amount nf taxes and cost tu be paid by him as a condition of liis redemption s c 30 117m is to be the purchaser and what he shall pay the highest bid der shall be the purchaser he sbnll hu nted lately pay to the sin lid the amount of taxes ind cost duo by the delinquent : lha sheriff sh.iil give bim a receipt state ing ihe sum paid nnd upon what amount and describing the property and shull i causa lhe une to bo recorded by the reg is >' ol i i eds sec 111 it no one will bid for any piece of real property the amount of tho luxes n-s --. d tin non and the charges of . ile the sheriff shall bid off the property for the slate and upon proving the luct iimi eliding in the auditor of tho state a dm d to the stale f,.r till property duly registered in tho county in which it lies shall have credit for the amount of such lilx ainl cb urge ; the deed shall lie depos ited by liie auditor with the secretary of siate tlm plop rty bo purchased by the mute shall be under tho control ol ihe hoard 1 1 lulucuti and be held for the purpose nnd iinih r tho powers for which the swamp lauds of the state aro now held lands so sold in iy lie redeem ed us other lands sold for luxes art allow ed lu be sec :;â– _. the delinquent may rt hem the properly n ithin twelve monihs the de linquent may retain tho possession of lhe properly lor twelve months lifter llu uh and within that time tuny ri deem ii by paying nr tendering to iho purchaser the amount paid by him and twenty-five per cent iii addition thereto if the purchas er shall accept lhe sum so tendered he shall give a receipt therefor i if lie sbnll refuse ihe delinquent may pay iho same to the clerk of tho superior ( ourl for iho county for tlio use of the purchaser und the clerk shall give a reci ipt therefor such payment shall bo equivalent t pay ' ment to the purchaser the delinquent , may cause the receipt of the purchaser , ur of tlio clerk to be registered anti tlmj register of lit eds shall tutor to such rig 1 i istratimi in the margin of his registration of tin receipt from the sheriff to the pur chaser ; after lhe t ay ment to the purcbas er or to the i ilerk t r his u â– â– â– us afore said his right iimb r the purchase shall cease no sni el the property by lliu purchaser or hy thcdelinqui ut within tlio twelve months shall convoy to iheir re spective vendees tiny olher rights or ei lutes than the purtii .- themselves possess sec :;.'). if hi delinquent fa is to re deem if the delinquent shall fail to re deem ns prescribe i i:i tho preceding scc â– tion the purchaser may within eighteen months nf r tha pmyfinse p.t}v lo he f short rii i-e-mi f riirrt-rlrf ity'.ii together with interest thereon at tho rate of une per centum per month trom tin expiration of tlic twelve months next suc ceeding the bale to the day of payment and dumand a del d tho sh nil shall receive ihe money for the use nl the de linquent and moke tho deed ; the sheriff shull be ontilli d to retain from tlio mom y so paid for bis trouble in lb pi'i 1111 08 five dollnrs at*d the re idue ho shall pay to the delinquent on demand the di â€¢ 1 hum the sheriff t the purchaser shall be registered within six months and when so registered shu!l convey to lhe grunter therein all tho estate in the pi i misi i which the delinquen hail at tho time i l tin salo for taxes sec 34 ik.ic.1 stale taxes to be v dd by the sheriff Â» in or before the fiftei nth tlay of december in each year every sheriff shull ri turn on oath lo the audi tor of ihe state an account oi tuxes col lected by him adding the sum apparently due from the tax list the nttiountfl collect ed for pen iltics from delinquent ho shall be allowed t deduct liuiu the sum as returned : 1 the amount of luxes chnrged against any person whom the clerk of the com missioners sbnll certify t,i have appealed from a decision f tho commissioners re specting his liubility and to havo given the bond required provided that the cleik of the court to which the appeal j was taken shall certify ih.it it is finding and undecided tho sum so unliquida ted shall b carried forward by the audi tor us i charge against the in riff on his nexi year's account from year to year until tlm decision of tho appeal after which they shall be collected und paid or balanced if tho final decision be in favor of tho p â– lant _.. vii j t.-.xl'm nrni tll_.*jl .._* t.,n,llini property certified by the commissioners ol tho county through their president or clerk to be insolvent and uncoil ctiblo ii l'ive per centum commissions on the amount colli cted and travelling expensi - to and from tlm city of 11 ileigli ut lhe rate of ten cuts per mile by the usual rout of travel 4 all payments duly made upon the order of the auditor of the stato sec ::... penalty on slu riffs f r 'â– ' ure to acco int if uny sheriff shull f.til to account and pay us required in tlio pro ceeding section lie shall forfeit and pay to tin state ono thousand doll irs and jt shall he the duty of the auditor ol the stute to furnish the solicitor of the judi cial disliict in which tho county of wak is a copy of lhe bond of the sheriff and a certificate setting forth tho sum which appeals to be due from the sheriff by the tax list filed in liis office and that the same or a certain sum thereof as the fuel may be is unpaid the solicitor shall thereupon immediately cause an action to be brought in the superior court oi vvuke county upon tho bond of tho shoriff against him and bis sun ties for the sum so certified tn he tine ami also lm the penalty aforesaid and the copy of the bond and cortifictito of indebtedness shall ' he prima facie evidence of tho right of tho stato to recover tho complaint and other pleading shull bo deemed to be bworn to for the purpose of requiring the defendants to verify their pleadings by oath if any sheriff shall fraudulently and corruptly fail to account and pay in j addition to the penalty provided in this section such defaulting sheriff shall be liable to bo prosecute i as for a felony and nu conviction shall be imprisoned in tho penitentiary for not less than ono nor more than five vents in the prosecution oi any defaulting sheriff any lawful evi dence of iu's appointment ns sheriff shall j be competent but tho certificate ol the i auditor sitting forth tho bum which is iii from the tux list ti i in bis ollice illlll lluil the h niii or a i i'tuitl sum tliere i oi is unpaid shtill he prima facie evi dence against such sheriff as a defulca i lion in the duties of his oflice on his trial sec iii si riffs ti pay county li rs nlnn the sheriff sliall pay tho . unty taxes to the county treasurer or niher lawful officer ; ho shall al no time rolniu in bis bunds over three hundred doll torn longer time than ten days undei a peiiulty of one per eetitttui per month to tho county upon nil sums so unfully re 1 tained i in or bei ro iho first d iy of january in each year the sheriff sliall ascount with tho county treasurer or other lawful officer for ull taxes which have heen or might nnd ought to have been collected by him for tho county during tin fiscal year ii shull bo charged with tbo bums appearing by ihotnx list us due for the county taxes und shall bo allowed ' to de luct therefrom us is prescribed in section thirty-three respecting his settle ment of state tuxes see 37 i ',, tu i mm i iin '.. ap point i commitcce to assist in settlement the county commissioners at the last regular or other subbcquenl meeting in each year shall appoint oui or moro of their number to bo present and assist al the accounting und settlement between j the shoriff and the county treasurer pro ] vidcd for in the next proceeding section und also to audit nnd settle the accounts ol the county treasurer und of all other county officers authorized lo receive or e the county funds tho accounts bo audited shall bo reported to the county commissioners and whon approved by ileu , shall in filed with their clerk mul recorded on his hook and shull be prima i a â€¢â– â– videnco 1 their own correctness nnl impeachable only for frauds or spool fu ,! ' ii"i s,e 38 penally of sheriff for failing to account in caÂ»a tlm sheriff nf any i county t '"*-*' a '^' '" gbct or refuse to ac wb.it may im rightfully founcpfiu u v .. . account , ho sbnll forfeit und pay to thu state for the use ef the county a penal ty nf live hundred dollars it shull he tho duty ot the ci unty treasurer and if ho neglect ni rcfuso to perform it nf thu 1 idem of the county commissioners to cause un action to be brought in the su perior t nit of the county on tho bond of the sheriff against bim and liis suro : , -, to n cover the amount owing by him ami tin penalty aforesaid if the sheriff bull fraudulently and curruptly fail to account as aforesaid he shall be criminal ly liable thereupon in like manner and : wilh ihe nine penalties imposed fur such criminal defalcation iu section thirty-five sec 39 othci county officers when to account and penalty for failure in^aeh ye ir the county treasurer shall give three days notice to nil county officers except the sheriff authorized to receive or dis burse the county fundi to appear at the court house ofthe county on a certain day lining tin i;.-i ten days in january before him and the committee appointed by ibe couniy commissioners and present an account of all uins receiveed or dis bursed by them im lhe county with tlnir vouchers : and any oflicer failing to attend tflid account shull he deemed guil ty ofa misdemeanor the accounts when audited sbnll bo reported to the county commissioners at their next meeting aud if approved by them shall bo filed with tho clerk and recorded in the book of : their proceedings together with their ap proval and e iniii be deemed prima facie c irrect sec 10 this act shall go iuto effect upon the ratification of any act which i.i-l be passed by lhe general assembly ,". yttlg a ms on pruytivtjr â€” ratified this 13th dav of march a jl i860 . p from lhe standard captions of acts and resolutions passed by the general assembly if north carolina al its session of jsiis-'oy ' acts an act to transfer cases from the dock i t of tho lute criminal court of craven comity to the superior of the same an act to incorporate castle llayno vineyard company an act to iucorporte the swift island manufacturing company in iho county of j montgomery an net to transfer to the cnuny of montgomery that portion of the fayette vine and albemarle plank road that is included within the limits ot monigoiuery county an act for lhe relief of the securities of s a warren late sheriff of the couniy â– a northampton authorizes the present sheriff l collect arrears of taxes for tho years 1sg0-'g7 ah act to authorize the county com missioners of anson county to levy a special lax amount not to exceed 15 uuu to build a jail and court house an act to continue in force and amend an act entitled an act to authorize tho county of cumberland and the town of i'nveiteville to issue bonds for their in debtedness ratified much 2d 1867 â€” - justices to commissioners who are uu'.h irized to levy a tax to pay the iu ieresl on tho bonds to be issued sucli ac ti ui to be submitted for ratification to the qu ilified voters of tho county ah act to authorize tho commissioners " ol itockinghura county to levy a special tux for tho purpose of building and re pairing bridges in said county aii act to authorize nnd empower reu ben king lute sheriff of robeson county ini llect nrrrears of taxes allows his representatives until january 1**.0 to colli cl urn arages of tuxes fur the years l-.'.,-'i.v aii net to amend un act lo incorporate the atlantic fire company no 1 iu the town "! newbern an ud to incorporate woodlawn cot ton und woolen jl iiiufactiii ing company in h â– county of â€¢ inston x c an mi to incorporate th lockvillo m iiiui'uciiii ing company au acl t amend un act entitled ai act tn incorporate the town ol lilliugton in tlic county el x w iiiinover all ltd to i p at uichluilil lodge xn hi a v m in the town of thorn as ville county of i hiv iilson an ict in be onti led in act tn provide i for tho burial â– xpeiibes of lhe late hon 1 j kich nnd lor other purposes ap propriate sj2-10 lu n i iiii u t ' un actual expensi s incuiri â– ! by the committee to â– luct the n mains t i its final resting pi ice an act to incoi'i'oi ite tin bunk of meek i ii i org aii acl to umem i tl .â– charter til tho at luntic tennessee and ohio llailroad com pany an net to auth ris lhe commissioners of hertford county to levy a special tux nol lo exec il %.. """ to build a juil and court hous swip it t*"r i i z^zjqsa h hr & h 1 il-Â£ac3j&_l_'Â»_^m

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vol iv salisbury jv c f april 23 i8gj 0 ig i h^^^^^^^"m^^b^bbm^b__hh__m___________._hm l)c(dlbkottl)stotc published wi'.i.ki.y nv x ib tv is ix a jnt u s , editor and proprietor ii Â» i is ol m lit icii'tion os'i yit.mt payable in advance 3.00 mix months " *â– 1,50 ' 5 copies to oue address 12,50 rates of adoertisinq i\ue slqu&r lirwl ii,.,,,'ii"ii ... i'l "" line it additional insertion 50 twelve lines of brevier â€” ij inches length wise the column â€” or less constitute a bqttare special notices will be charged 50 per cent higher than tho above rules court orders six weeks 7 if the cash ac companies the order 10 if it does uot obituary notloos over six lines charged as advertisements to persons wishing to advertise for u lon ger time than one month the most liberal terms will be given an act to provide for the collection of tax es by the state and by he sceeral coun ties of ihe stale on properly polls and income the general assembly if north carolina do enact : ski.'t 1 valuation of lands when to be made there shall be a valuation of the taxable lauds of the state in eigh teen hundred and sixty-nine an' ol i i eds sec 111 it no one will bid for any piece of real property the amount of tho luxes n-s --. d tin non and the charges of . ile the sheriff shall bid off the property for the slate and upon proving the luct iimi eliding in the auditor of tho state a dm d to the stale f,.r till property duly registered in tho county in which it lies shall have credit for the amount of such lilx ainl cb urge ; the deed shall lie depos ited by liie auditor with the secretary of siate tlm plop rty bo purchased by the mute shall be under tho control ol ihe hoard 1 1 lulucuti and be held for the purpose nnd iinih r tho powers for which the swamp lauds of the state aro now held lands so sold in iy lie redeem ed us other lands sold for luxes art allow ed lu be sec :;â– _. the delinquent may rt hem the properly n ithin twelve monihs the de linquent may retain tho possession of lhe properly lor twelve months lifter llu uh and within that time tuny ri deem ii by paying nr tendering to iho purchaser the amount paid by him and twenty-five per cent iii addition thereto if the purchas er shall accept lhe sum so tendered he shall give a receipt therefor i if lie sbnll refuse ihe delinquent may pay iho same to the clerk of tho superior ( ourl for iho county for tlio use of the purchaser und the clerk shall give a reci ipt therefor such payment shall bo equivalent t pay ' ment to the purchaser the delinquent , may cause the receipt of the purchaser , ur of tlio clerk to be registered anti tlmj register of lit eds shall tutor to such rig 1 i istratimi in the margin of his registration of tin receipt from the sheriff to the pur chaser ; after lhe t ay ment to the purcbas er or to the i ilerk t r his u â– â– â– us afore said his right iimb r the purchase shall cease no sni el the property by lliu purchaser or hy thcdelinqui ut within tlio twelve months shall convoy to iheir re spective vendees tiny olher rights or ei lutes than the purtii .- themselves possess sec :;.'). if hi delinquent fa is to re deem if the delinquent shall fail to re deem ns prescribe i i:i tho preceding scc â– tion the purchaser may within eighteen months nf r tha pmyfinse p.t}v lo he f short rii i-e-mi f riirrt-rlrf ity'.ii together with interest thereon at tho rate of une per centum per month trom tin expiration of tlic twelve months next suc ceeding the bale to the day of payment and dumand a del d tho sh nil shall receive ihe money for the use nl the de linquent and moke tho deed ; the sheriff shull be ontilli d to retain from tlio mom y so paid for bis trouble in lb pi'i 1111 08 five dollnrs at*d the re idue ho shall pay to the delinquent on demand the di â€¢ 1 hum the sheriff t the purchaser shall be registered within six months and when so registered shu!l convey to lhe grunter therein all tho estate in the pi i misi i which the delinquen hail at tho time i l tin salo for taxes sec 34 ik.ic.1 stale taxes to be v dd by the sheriff Â» in or before the fiftei nth tlay of december in each year every sheriff shull ri turn on oath lo the audi tor of ihe state an account oi tuxes col lected by him adding the sum apparently due from the tax list the nttiountfl collect ed for pen iltics from delinquent ho shall be allowed t deduct liuiu the sum as returned : 1 the amount of luxes chnrged against any person whom the clerk of the com missioners sbnll certify t,i have appealed from a decision f tho commissioners re specting his liubility and to havo given the bond required provided that the cleik of the court to which the appeal j was taken shall certify ih.it it is finding and undecided tho sum so unliquida ted shall b carried forward by the audi tor us i charge against the in riff on his nexi year's account from year to year until tlm decision of tho appeal after which they shall be collected und paid or balanced if tho final decision be in favor of tho p â– lant _.. vii j t.-.xl'm nrni tll_.*jl .._* t.,n,llini property certified by the commissioners ol tho county through their president or clerk to be insolvent and uncoil ctiblo ii l'ive per centum commissions on the amount colli cted and travelling expensi - to and from tlm city of 11 ileigli ut lhe rate of ten cuts per mile by the usual rout of travel 4 all payments duly made upon the order of the auditor of the stato sec ::... penalty on slu riffs f r 'â– ' ure to acco int if uny sheriff shull f.til to account and pay us required in tlio pro ceeding section lie shall forfeit and pay to tin state ono thousand doll irs and jt shall he the duty of the auditor ol the stute to furnish the solicitor of the judi cial disliict in which tho county of wak is a copy of lhe bond of the sheriff and a certificate setting forth tho sum which appeals to be due from the sheriff by the tax list filed in liis office and that the same or a certain sum thereof as the fuel may be is unpaid the solicitor shall thereupon immediately cause an action to be brought in the superior court oi vvuke county upon tho bond of tho shoriff against him and bis sun ties for the sum so certified tn he tine ami also lm the penalty aforesaid and the copy of the bond and cortifictito of indebtedness shall ' he prima facie evidence of tho right of tho stato to recover tho complaint and other pleading shull bo deemed to be bworn to for the purpose of requiring the defendants to verify their pleadings by oath if any sheriff shall fraudulently and corruptly fail to account and pay in j addition to the penalty provided in this section such defaulting sheriff shall be liable to bo prosecute i as for a felony and nu conviction shall be imprisoned in tho penitentiary for not less than ono nor more than five vents in the prosecution oi any defaulting sheriff any lawful evi dence of iu's appointment ns sheriff shall j be competent but tho certificate ol the i auditor sitting forth tho bum which is iii from the tux list ti i in bis ollice illlll lluil the h niii or a i i'tuitl sum tliere i oi is unpaid shtill he prima facie evi dence against such sheriff as a defulca i lion in the duties of his oflice on his trial sec iii si riffs ti pay county li rs nlnn the sheriff sliall pay tho . unty taxes to the county treasurer or niher lawful officer ; ho shall al no time rolniu in bis bunds over three hundred doll torn longer time than ten days undei a peiiulty of one per eetitttui per month to tho county upon nil sums so unfully re 1 tained i in or bei ro iho first d iy of january in each year the sheriff sliall ascount with tho county treasurer or other lawful officer for ull taxes which have heen or might nnd ought to have been collected by him for tho county during tin fiscal year ii shull bo charged with tbo bums appearing by ihotnx list us due for the county taxes und shall bo allowed ' to de luct therefrom us is prescribed in section thirty-three respecting his settle ment of state tuxes see 37 i ',, tu i mm i iin '.. ap point i commitcce to assist in settlement the county commissioners at the last regular or other subbcquenl meeting in each year shall appoint oui or moro of their number to bo present and assist al the accounting und settlement between j the shoriff and the county treasurer pro ] vidcd for in the next proceeding section und also to audit nnd settle the accounts ol the county treasurer und of all other county officers authorized lo receive or e the county funds tho accounts bo audited shall bo reported to the county commissioners and whon approved by ileu , shall in filed with their clerk mul recorded on his hook and shull be prima i a â€¢â– â– videnco 1 their own correctness nnl impeachable only for frauds or spool fu ,! ' ii"i s,e 38 penally of sheriff for failing to account in caÂ»a tlm sheriff nf any i county t '"*-*' a '^' '" gbct or refuse to ac wb.it may im rightfully founcpfiu u v .. . account , ho sbnll forfeit und pay to thu state for the use ef the county a penal ty nf live hundred dollars it shull he tho duty ot the ci unty treasurer and if ho neglect ni rcfuso to perform it nf thu 1 idem of the county commissioners to cause un action to be brought in the su perior t nit of the county on tho bond of the sheriff against bim and liis suro : , -, to n cover the amount owing by him ami tin penalty aforesaid if the sheriff bull fraudulently and curruptly fail to account as aforesaid he shall be criminal ly liable thereupon in like manner and : wilh ihe nine penalties imposed fur such criminal defalcation iu section thirty-five sec 39 othci county officers when to account and penalty for failure in^aeh ye ir the county treasurer shall give three days notice to nil county officers except the sheriff authorized to receive or dis burse the county fundi to appear at the court house ofthe county on a certain day lining tin i;.-i ten days in january before him and the committee appointed by ibe couniy commissioners and present an account of all uins receiveed or dis bursed by them im lhe county with tlnir vouchers : and any oflicer failing to attend tflid account shull he deemed guil ty ofa misdemeanor the accounts when audited sbnll bo reported to the county commissioners at their next meeting aud if approved by them shall bo filed with tho clerk and recorded in the book of : their proceedings together with their ap proval and e iniii be deemed prima facie c irrect sec 10 this act shall go iuto effect upon the ratification of any act which i.i-l be passed by lhe general assembly ,". yttlg a ms on pruytivtjr â€” ratified this 13th dav of march a jl i860 . p from lhe standard captions of acts and resolutions passed by the general assembly if north carolina al its session of jsiis-'oy ' acts an act to transfer cases from the dock i t of tho lute criminal court of craven comity to the superior of the same an act to incorporate castle llayno vineyard company an act to iucorporte the swift island manufacturing company in iho county of j montgomery an net to transfer to the cnuny of montgomery that portion of the fayette vine and albemarle plank road that is included within the limits ot monigoiuery county an act for lhe relief of the securities of s a warren late sheriff of the couniy â– a northampton authorizes the present sheriff l collect arrears of taxes for tho years 1sg0-'g7 ah act to authorize the county com missioners of anson county to levy a special lax amount not to exceed 15 uuu to build a jail and court house an act to continue in force and amend an act entitled an act to authorize tho county of cumberland and the town of i'nveiteville to issue bonds for their in debtedness ratified much 2d 1867 â€” - justices to commissioners who are uu'.h irized to levy a tax to pay the iu ieresl on tho bonds to be issued sucli ac ti ui to be submitted for ratification to the qu ilified voters of tho county ah act to authorize tho commissioners " ol itockinghura county to levy a special tux for tho purpose of building and re pairing bridges in said county aii act to authorize nnd empower reu ben king lute sheriff of robeson county ini llect nrrrears of taxes allows his representatives until january 1**.0 to colli cl urn arages of tuxes fur the years l-.'.,-'i.v aii net to amend un act lo incorporate the atlantic fire company no 1 iu the town "! newbern an ud to incorporate woodlawn cot ton und woolen jl iiiufactiii ing company in h â– county of â€¢ inston x c an mi to incorporate th lockvillo m iiiui'uciiii ing company au acl t amend un act entitled ai act tn incorporate the town ol lilliugton in tlic county el x w iiiinover all ltd to i p at uichluilil lodge xn hi a v m in the town of thorn as ville county of i hiv iilson an ict in be onti led in act tn provide i for tho burial â– xpeiibes of lhe late hon 1 j kich nnd lor other purposes ap propriate sj2-10 lu n i iiii u t ' un actual expensi s incuiri â– ! by the committee to â– luct the n mains t i its final resting pi ice an act to incoi'i'oi ite tin bunk of meek i ii i org aii acl to umem i tl .â– charter til tho at luntic tennessee and ohio llailroad com pany an net to auth ris lhe commissioners of hertford county to levy a special tux nol lo exec il %.. """ to build a juil and court hous swip it t*"r i i z^zjqsa h hr & h 1 il-Â£ac3j&_l_'Â»_^m